持续性审计（Continuous Auditing）是由Kearns在1980年设想的一种促进审计实现实时 化和自动化的审计技术，它收集并鉴证电子化的审计证据，出具与交易事项同时或稍有...
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目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
第五，建立良好的自我监督机制，包括对日常经营活动进行持续性监督和内部审计监督。
Fifth, a sound self-supervision mechanism is needed, including a continuous supervision on daily operations and internal audit supervision.
什么是控制数据中心的影响、持续性、审计和调查的主要因素？
What are the leading datacenter control considerations that impact adherence, auditing and investigations?
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